Corrigendum to Circular No. 23 of 2022 Dated 03.11.2022 Explanatory Notes to Finance Act, 2022

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....2/2023 F No 370142/49/2022-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, the 6th February, 2023 CORR....

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....3 of 2022 dated 03.11.2022. In the said circular, in sub-point (iii) of the point (I) of sub-paragraph (A) of paragraph 28.5, the words "two assessment years preceding such assessment year" shall be r....